Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/232410 
Year of Publication: 
2021
Series/Report no.: 
CESifo Working Paper No. 8813
Publisher: 
Center for Economic Studies and Ifo Institute (CESifo), Munich
Abstract: 
This paper empirically analyses the motives underlying progress in implementing multilateral tax transparency standards. The results point to the protection of domestic special interests as a potential motive behind slower and less rigorous implementation. In particular, jurisdictions with a significant share of global offshore wealth and to some extent those that host shell company activity, progress less in adopting and implementing the AEOI and EOIR standards. High tax jurisdictions seem to make more progress, while those with significant wealth held offshore seem to lag behind. These special interest considerations, however, may have declined over time as participation became more global and compliance improved. There is also evidence that reputational motives and preceding bilateral collaboration mattered for the speed and comprehensiveness of participation.
Subjects: 
policy coordination
international public goods
tax transparency and coordination
information exchange
JEL: 
D70
F53
H26
Document Type: 
Working Paper
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